Can COVID-19 induce governments to implement tax reforms in developing countries?

Gupta, Sanjeev; Jalles, João Tovar

doi:10.1080/00036846.2021.1987380

Cited by 8 publications

(2 citation statements)

References 29 publications

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“…Robust standards errors are clustered at the country level. The computation of two confidence bands (90% and 68%) is quite standard in the literature (Gupta and Jalles, 2022).…”

Section: Empirical Specificationmentioning

confidence: 99%

The Balance of Payments Effects of Natural Disasters

Koutchogna

2024

Preprint

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This article evaluates the effects of large natural disasters on the balance of payments using the local projection (LP) method developed by Jordà (2005) between 2000 and 2020. Our findings reveal that natural disasters lead to a decline in the deficits of the current and capital accounts one year after the event. Additionally, imports and exports of goods and services drop in the two years following a disaster. The impact varies by geographical location, highlighting the significant roles of capital transfers in recovery. Services are particularly affected in island countries. JEL Classification: Q54; F41 ; F14 ; F32 ; C23 ;

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“…Robust standards errors are clustered at the country level. The computation of two confidence bands (90% and 68%) is quite standard in the literature (Gupta and Jalles, 2022).…”

Section: Empirical Specificationmentioning

confidence: 99%

The Balance of Payments Effects of Natural Disasters

Koutchogna

2024

Preprint

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“…In seeking to answer that question, we are presented with two sharply contrasting potential outcomes. On one hand, periods of crisis have sometimes acted as catalysts for major expansions of taxation, and of more progressive forms of taxation in particular (e.g., Aidt and Jensen 2009;Gupta and Jalles 2022;Hartley, Sheffrin and Vasche 1996;Klug 2020;Landais, Saez and Zucman 2020;Pollack 2014;Waris 2021). This reflects that fact that crises have the potential to generate new political space for reform: they often increase pressure on governments to increase revenue while simultaneously driving greater public acceptance of taxation amidst an enhanced sense of social solidarity and visceral examples of the importance of public revenues.…”

Section: Introductionmentioning

confidence: 99%

The Politics of Taxation and Tax Reform in Times of Crisis: Covid-19 and Attitudes Towards Taxation in Sierra Leone

van den Boogaard,

Prichard,

Orgeira

2023

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The Covid-19 pandemic has had significant fiscal implications around the world. A key question facing governments is whether and how the pandemic has shaped taxpayer attitudes and what that means for the prospects for tax reform and new revenue raising in the wake of the pandemic. We aim to understand the impacts of the Covid-19 pandemic on attitudes toward taxation and, in turn, to unpack what the crisis reveals about the dynamics and politics of taxation more broadly. We do so in the context of Sierra Leone with novel survey data, collected before the pandemic, shortly after the pandemic’s onset, and for almost a year afterwards. Four key findings emerge. First, immediately after the onset of the crisis we see increased support for taxation in Freetown, despite escalating economic challenges. Second, however, we also see taxpayers express increasingly conditional attitudes toward taxation; that is, at the same time that they show greater general support for taxation, they become more likely to believe that one could refuse to pay taxes if government fails to deliver services in return. Third, while we lack baseline data from before the pandemic on support for progressive taxation, we find rising and sustained support for progressive taxation over the course of the pandemic. Finally, although we see an initial increase in willingness to pay more for taxes for services immediately after the onset of the pandemic, we find evidence of that support eroding over time, potentially reflecting a combination of continued economic hardship, declining feelings of social solidarity, and some disappointment with government taxation. These findings have potentially significant implications for understanding both immediate responses to the pandemic, and the broader politics of taxation and tax reform.

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An Analysis of the Extent of Economic Measures During the Covid-19 Pandemic

Fisera,

Cernohorsky

2024

Eurasian Studies in Business and Economics

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Can COVID-19 induce governments to implement tax reforms in developing countries?

Cited by 8 publications

References 29 publications

The Balance of Payments Effects of Natural Disasters

The Balance of Payments Effects of Natural Disasters

The Politics of Taxation and Tax Reform in Times of Crisis: Covid-19 and Attitudes Towards Taxation in Sierra Leone

An Analysis of the Extent of Economic Measures During the Covid-19 Pandemic

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